# The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019, Regulation 4: Accounting for import VAT

Extent: E+W+S+N.I.

Subject to regulation 9, P may account for import VAT on relevant goods on the return P is required to make for the prescribed accounting period in which the liability to the import VAT on those goods is incurred if the conditions set out in regulation 5 are met.

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Source: https://www.legislation.gov.uk/uksi/2019/60/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-accounting-procedures-for-import-vat-for-vat-registered-persons-and-amendment-eu-exit-regulations-2019/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.